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SUPREME COURT
K. Ramaswamy, G. B. Pattanaik, JJ
M/s. R. S. Rekchand Mohota Spinning and Weaving Mills Ltd. v. State of Maharashtra
| Table of Content |
|---|
| 1. overview of the appeal and initial findings of the lower court regarding water cess. (Para 1 , 2 , 3 , 4) |
| 2. arguments regarding legislative competence and historical usage rights. (Para 5 , 6) |
| 3. interpretation of legislative entries concerning water and land. (Para 7 , 8) |
| 4. broader interpretation of legislative powers to include water cess. (Para 9 , 10 , 11) |
| 5. final ruling and directive on cess payment based on confirmed legislative authority. (Para 12 , 13 , 14 , 15 , 16) |
1. This appeal by special leave arises from the judgment of the Division Bench of Bombay High Court passed in Writ Petition No. 1509 of 1981 on November 8, 1989. The primary question is : whether the State legislature has power to levy rates of cess on use of flowing water from the river 'Wana'.
2. The facts are as under. The appellant had installed a mill in the year 1898 and has been drawing water for industrial purpose from the said river by installing water pumps at its bank with the help of artificial contrivance. Under S.70 of the Maharashtra Land Revenue Code , 1966, (for short, 'the Code'), the Government of Maharashtra passed the following Resolution on June 5, 1972 thus :
"In exercise
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